32723 ÷ 5 = 6544 R3
We're going to perform division on 32723 with 5 as the divisor.

Step 1:
5 goes into 3 0 times with a remainder of 3.
Write down 0 as next digit of of the result. 
Result so far: 0
Subtract 0 from 3 to get 3.
Bring next digit (2) of the dividend behind the 3 and repeat the process: 32 / 5

Step 2:
5 goes into 32 6 times with a remainder of 2.
Write down 6 as next digit of of the result. 
Result so far: 6
Subtract 30 from 32 to get 2.
Bring next digit (7) of the dividend behind the 2 and repeat the process: 27 / 5

Step 3:
5 goes into 27 5 times with a remainder of 2.
Write down 5 as next digit of of the result. 
Result so far: 65
Subtract 25 from 27 to get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 5

Step 4:
5 goes into 22 4 times with a remainder of 2.
Write down 4 as next digit of of the result. 
Result so far: 654
Subtract 20 from 22 to get 2.
Bring next digit (3) of the dividend behind the 2 and repeat the process: 23 / 5

Step 5:
5 goes into 23 4 times with a remainder of 3.
Write down 4 as next digit of of the result. 
Result so far: 6544
Subtract 20 from 23 to get 3.

The final result is 6544 with a remainder of 3.